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79 results for “TDS”+ Section 115clear

Sorted by relevance

Delhi665Mumbai468Bangalore367Chennai212Ahmedabad143Hyderabad134Kolkata120Karnataka109Chandigarh93Visakhapatnam79Jaipur64Cochin60Indore43Pune34Raipur34Cuttack28Jabalpur28Ranchi28Surat25Lucknow22Guwahati18Nagpur15Amritsar9Rajkot8Agra6Panaji6SC5Dehradun5Telangana4Patna3Jodhpur2Punjab & Haryana2Varanasi2

Key Topics

Section 234E278Section 200A221TDS61Condonation of Delay33Section 194C16Section 14814Addition to Income13Section 194J12Section 1479Section 2

EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 462/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)

For Appellant: Shri Samuel Nagadesi – CAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 194CSection 201(1)Section 271C

115-O or second proviso to section 194B of the Act. We are unable to accept this contention because the first part of clause (b) of section 271C(1), i.e., failure to pay whole or any part of tax as required, takes in the tax deducted under clause (a) under any of the provisions of Chapter XVII-B. So much

Showing 1–20 of 79 · Page 1 of 4

8
Section 271C8
Deduction8

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 83/VIZ/2023[2016-17 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 75/VIZ/2023[2014-15 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 74/VIZ/2023[2014-15 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 89/VIZ/2023[2017-18 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 79/VIZ/2023[2015-16 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 81/VIZ/2023[2015-16 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 77/VIZ/2023[2014-15 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 88/VIZ/2023[2017-18 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 87/VIZ/2023[2017-18 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 86/VIZ/2023[2017-18 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 85/VIZ/2023[2016-17 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 84/VIZ/2023[2016-17 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 78/VIZ/2023[2015-16 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 76/VIZ/2023[2014-15 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 82/VIZ/2023[2016-17 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, eight appeals filed by the assessee are dismissed

ITA 80/VIZ/2023[2015-16 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 9. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 47/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 10. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 50/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 10. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115

RIMMALPUDI BHASKARA PATTABHI RAMANA CHOUDARY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY

In the result, five appeals filed by the assessee are dismissed

ITA 66/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 10. Further, the Hon’ble Kerala High Court in the case of United Metals vs. ITO (TDS) reported in [2022] 137 taxmann.com 115